https://www.taxtmi.com/caselaws?id=235575 The court dismissed the appeals filed by the Revenue, concluding that interest under section 234B of the Income-tax Act cannot be levied when the entire tax is deducted at source for a non-resident and there is no liability to pay advance tax. The court held that in cases where the entire tax is deducted at source and there is no requirement to pay advance tax, interest under section 234B cannot be charged. Consequently, both tax case appeals for the assessment years 1991-92 and 1994-95 were dismissed with no costs awarded. en-us Tue, 26 Jul 2011 00:00:00 +0530 Sat, 27 Jul 2013 09:12:46 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=235575 The court dismissed the appeals filed by the Revenue, concluding that interest under section 234B of the Income-tax Act cannot be levied when the entire tax is deducted at source for a non-resident and there is no liability to pay advance tax. The court held that in cases where the entire tax is deducted at source and there is no requirement to pay advance tax, interest under section 234B cannot be charged. Consequently, both tax case appeals for the assessment years 1991-92 and 1994-95 were dismissed with no costs awarded. Case-Laws Income Tax Tue, 26 Jul 2011 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=235575